PER-2026-6092

The audit found that the University of North Carolina School of the Arts (University) did not consistently administer its procurement card program in accordance with University requirements. The University had transactions that lacked required supporting documentation or did not comply with University procurement card usage requirements, including prohibited purchases and a purchase split to avoid established transaction limits. Details are provided in the Audit Findings, Recommendations, and Responses section of the report. The University agreed with the results of the audit.